R&D Tax Policy
Seven Regimes, Seven Open Questions
Every country in the 2027 programme has an R&D tax credit, and every one has a live argument about its design. These are the questions the workshops in each country start from.
Australia
R&D Tax Incentive
Smaller companies receive a refundable offset and larger ones are rewarded by R&D intensity. Is that split steering investment the way it was meant to?
Australia Workshops →Canada
SR&ED
After the recent reforms, does the programme still lose companies at the point where they start to scale?
Canada Workshops →Ireland
R&D Tax Credit
The credit was redesigned around refundability for the global minimum tax. Did smaller Irish claimants gain or lose?
Ireland Workshops →New Zealand
R&D Tax Incentive
Claimants need approval before they claim. Does that give certainty, or does it put businesses off applying?
New Zealand Workshops →Singapore
Enterprise Innovation Scheme
Enhanced deductions suit profitable firms and the cash payout suits the rest. Is the balance right, and what should follow the scheme?
Singapore Workshops →United Kingdom
Merged scheme and ERIS
One relief replaced two, with tighter compliance checks. Are genuine claimants paying for the abuse of the old schemes?
United Kingdom Workshops →United States
Federal research credit
The credit, the expensing rules and the reporting form have each changed on separate tracks. Do they still add up to one coherent policy?
United States Workshops →General information for discussion, not tax advice. Rules change; check the current law before relying on anything here.
Want to talk through your own position? Speak to a Swanson Reed specialist.
Book a CallAnswers at a Glance
- Does this page explain how to claim?
- No. It lists the policy question each country's workshops start from. For claim rules, read your tax authority's guidance or speak to an adviser.
- Why one question per country?
- A two-hour workshop is more useful when it stays on one issue. Each city within a country then takes a narrower part of that issue.